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Accessible Electrical Panel

NEC 314.20

314.20 Flush-Mounted Installations. Installations within or behind a surface of concrete, tile, gypsum, plaster, or other noncombustible material, including boxes employing a flush-type cover or faceplate, shall be made so that the front edge of the box, plaster ring, extension ring, or listed extender will not be set back of the finished surface more than 6 mm (1∕4 in.).

Installations within a surface of wood or other combustible surface material, boxes, plaster rings, extension rings, or listed extenders shall extend to the finished surface or project therefrom.
 
NEC 314.20

314.20 Flush-Mounted Installations. Installations within or behind a surface of concrete, tile, gypsum, plaster, or other noncombustible material, including boxes employing a flush-type cover or faceplate, shall be made so that the front edge of the box, plaster ring, extension ring, or listed extender will not be set back of the finished surface more than 6 mm (1∕4 in.).

Installations within a surface of wood or other combustible surface material, boxes, plaster rings, extension rings, or listed extenders shall extend to the finished surface or project therefrom.
While I agree the code you cite can be used in this case, it would be secondary to the main issue, since in order to access the panel, you have to remove permanently installed cabinets.
 
That's the section that applies to "Outlet, Device, Pull and Junction Boxes." A panelboard is typically installed in a "Cabinet or Cutout Box," so the applicable equivalent citation is 312.3.

Cheers, Wayne
I can't remember every number on the fly, but you agree both 312.3 and 314.20 should be joined in verbiage yes.
 
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